We're dividing 39918 by 54 
We're looking to find how many times 54 goes into 39918.

Advancing to step 1:
54 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 54

Advancing to step 2:
The number 54 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Fetch the next digit (9) from the dividend, attach it to 39 and continue: 399 / 54

On to step 3:
When dividing 399 by 54, we get 7 with a remainder of 21.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we take 378 away from 399, we end up with 21.
Take the next digit (1) from the dividend and append it to 21, then repeat: 211 / 54

Going ahead to step 4:
54 goes into 211 3 times with a remainder of 49.
Write down 3 as next digit of the result. 
Result so far: 73.0
If we subtract 162 from 211, we get 49.
Take the next digit (8) from the dividend and append it to 49, then repeat: 498 / 54

Going ahead to step 5:
The number 54 fits into 498 9 times, leaving a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 739.0
Deduct 486 from 498 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 6:
54 goes into 120 2 times with a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 739.2
If we subtract 108 from 120, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 7:
The number 54 fits into 120 2 times, leaving a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 739.22
If we subtract 108 from 120, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 739.22 with a balance of 0.012.